I just got it, I've tested both as a microphone that as a helmet. The sound is superb bass are very good, the lyrics stand out well, the sound seems to stifle even when it's music that a lot of bass, it's really very nice. I wear glasses, and I'm not at all gen, it is very comfortable, the mic is very clear, there is no "noise" (sizzling annoying) from my Skype contacts.
I recommend it for all who (like me) do not want to slam a fortune in a helmet. Price / = 20/20 ;)